03724ntm a22005297i 4500 000225344 CZ-PrVSE 20210623191256.0 m d cr n|||||||||| 210623s2021 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Wimmer, Alberto ISIS:150847 dis Role daňové optimalizace pro zavedení tržní síly v odvětví digitálních služeb eng The role of tax optimization in market power establishment in the digital service industry / Alberto Wimmer 2021 ?? stran : digital, PDF soubor Vedoucí práce: Ladislav Tyll Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta podnikohospodářská, 2021 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2021 The primary objective of the thesis is to provide a conceptual correlation between the establishment of Market Power in the Digital Service Industry and Tax Optimization practices involving intangible assets. The first part of the thesis outlines a broad overview of the current tax havens, the implemented practices, and an outlook of the potential indicators to be addressed. Moreover, it discusses the impact of Tax Optimization on a firm’s performance and thus sets the scene for analyzing the drivers of Market Power. Within the Digital Service Industry, it is outlined that Market Power is primarily achieved through feedback loops and network effects, which, in turn, are reasoned by a larger financial leverage, more skillful human capital and the implementation of intellectual property. It is furthermore shown that for digital business models, governed by feedback loops and network effects, traditional measurements for Market Power are inapplicable. Thus, respective frameworks are analyzed accordingly. The findings are applied onto the case study of Alphabet Inc., which was chosen for its arguably paramount Market Power and role in Tax Optimization. The key takeaways of the thesis are shown on the SCPR framework. It is reasoned that through Tax Optimization, organizations are given a larger financial leverage allowing them to extend R&D and M&A activities, as well as to hire more skillful human capital. These outcomes, respectively, foster the development of the organizations business model in the creation of further feedback loops and network effects, thus extending their Market Power. Způsob přístupu: Internet international management [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Market Power Tax Optimization Network Effects Feedback Loops Digital Service Industry Tyll, Ladislav xx0115948 ths Balogh, Ivan ISIS:119438 opn Vysoká škola ekonomická v Praze. Podnikohospodářská fakulta kn20010709402 dgg https://insis.vse.cz/zp/75592/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/75592 Hlavní práce https://insis.vse.cz/zp/75592/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/75592/posudek/oponent/71064 Oponentura https://insis.vse.cz/zp/75592/priloha/22176 Přiloha k práci https://insis.vse.cz/zp/75592/podrobnosti dc:identifier NEPOSILAT VSKP vse75592 210622 75592